Bill Text: NY S00993 | 2019-2020 | General Assembly | Introduced

New York Senate Bill 993 (Prior Session Legislation)

Introduced

Bill Title: Makes seed purchased to grow food for personal consumption exempt from sales and use taxes.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Introduced - Dead) 2019-01-10 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S00993 Detail]

Download: New_York-2019-S00993-Introduced.html



                STATE OF NEW YORK
        ________________________________________________________________________
                                           993
                               2019-2020 Regular Sessions
                    IN SENATE
                                    January 10, 2019
                                       ___________
        Introduced  by  Sens.  YOUNG, RITCHIE -- read twice and ordered printed,
          and when printed to be committed to the  Committee  on  Investigations
          and Government Operations
        AN ACT to amend the tax law, in relation to granting a sales and compen-
          sating use tax exemption for the purchase of seeds to be cultivated to
          grow food for the purchaser's own or family consumption
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
     1    Section 1. Subdivision (a) of section 1115 of the tax law  is  amended
     2  by adding a new paragraph 1-a to read as follows:
     3    (1-a)  Seeds  which  when  cultivated produce food, when the purchaser
     4  thereof will use the food produced therefrom for his or her own personal
     5  or family's human consumption. This paragraph shall  not  apply  to  any
     6  seeds resold by the purchaser thereof.
     7    §  2. This act shall take effect on the first of January next succeed-
     8  ing the date on which it shall have become a law.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD03081-01-9